Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah (Studi pada Badan Keuangan Kabupaten Ngawi)

Qiftiah, Lutfi Alimatul (2025) Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah (Studi pada Badan Keuangan Kabupaten Ngawi). D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the potential and contribution of groundwater tax to regional tax revenue in Ngawi City. This research is a qualitative descriptive study with a case study approach. The analysis results in this study indicate that the potential for groundwater tax in Ngawi Regency from 2020 to 2024 is quite large, as seen from the calculation of potential revenue reaching IDR 5,501,700,000.00 per year from 116 taxpayers with various categories of groundwater use. While the contribution of groundwater tax to regional tax revenue is categorized as "very low," actual groundwater tax revenue during 2020-2024 exceeded the target, but PAD revenue from 2020-2024 experienced fluctuations.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Potential ; Contribution ; Groundwater Tax ; Regional Revenue
Subjects:	A Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	QIFTIAH ALIMATUL LUTFI
Date Deposited:	26 Aug 2025 08:29
Last Modified:	26 Aug 2025 08:29
URI:	http://eprint.unipma.ac.id/id/eprint/4536

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